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of <h1>Appeal on Modvat credit denial for Sparks Erosion Machine referred to Divisional Bench for resolution.</h1> The appeal was referred to a Divisional Bench by the Tribunal due to conflicting decisions regarding the denial of Modvat credit for a Sparks Erosion ... Modvat - Capital Goods The appeal was filed against the denial of Modvat credit for a Sparks Erosion Machine used in the manufacture of dies exempted from duty. The Tribunal decided to refer the matter to a Divisional Bench for resolution as conflicting decisions were cited. The appeal is to be listed before the Divisional Bench with permission from the President.
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